MCL - 281-1967-4-23

INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967
CHAPTER 23

Document Type Description
Section 206.831 Section Estimated payments and quarterly returns.
Section 206.833 Section Annual or final return; filing; form and content; remittance of final liability; information return; extension.
Section 206.835 Section Furnishing copy of return filed under internal revenue code; amended return.
Section 206.837 Section Added interest; exception for 2021 refunds.
Section 206.839 Section Non-electing flow-through entity; reporting of information required by internal revenue code; estate or trust reporting requirements.
Section 206.841 Section Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts.
Section 206.843 Section Distribution to state school aid fund; balance to general fund.
Section 206.845 Section Classification as disregarded entity for federal income tax purposes.
Section 206.847 Section Imposition of tax; subject to certain state and local tax deduction limitations under the internal revenue code.